{"id":3597,"date":"2022-05-13T13:51:57","date_gmt":"2022-05-13T06:51:57","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3597"},"modified":"2022-05-27T09:00:22","modified_gmt":"2022-05-27T02:00:22","slug":"3597","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/3597\/","title":{"rendered":"C\u00e1c \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd khi ph\u00e1t sinh l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i V\u0169 Th\u1ea3o Linh<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tB\u1ea1n bi\u1ebft kh&ocirc;ng \u0111a s\u1ed1 k\u1ebf to&aacute;n khi l&agrave;m \u1edf doanh nghi\u1ec7p t\u01b0 nh&acirc;n, c&ocirc;ng ty c\u1ed5 ph\u1ea7n v\u1eeba v&agrave; nh\u1ecf &nbsp; khi ho&agrave;n th&agrave;nh xong BCTC th&igrave; ngh\u0129 l&agrave; xong tr&aacute;ch nhi\u1ec7m. \u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng doanh nghi\u1ec7p &nbsp;c&oacute; l\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i. V&agrave; th&ocirc;ng th\u01b0\u1eddng s\u1ebd c&oacute; nh\u1eefng c&acirc;u h\u1ecfi ch\u1ee3t c&oacute; trong \u0111\u1ea7u ch&uacute;ng ta nh\u01b0ng b\u1ecb g\u1ea1t sang 1 b&ecirc;n nh\u01b0:&nbsp;\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tDoanh nghi\u1ec7p ph&aacute;t sinh c&oacute; 421 v\u1eady c&oacute; chia l&atilde;i hay \u0111\u1ec3 l\u1ea1i?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu chia th&igrave; c&oacute; ph\u1ea3i t&iacute;nh thu\u1ebf TNCN c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p hay ng\u01b0\u1eddi g&oacute;p v\u1ed1n hay kh&ocirc;ng?\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tB&agrave;i vi\u1ebft d\u01b0\u1edbi \u0111&acirc;y s\u1ebd t&oacute;m t\u1eaft l\u1ea1i th&agrave;nh nh\u1eefng l\u01b0u &yacute; v&agrave; l\u1ea5y v&iacute; d\u1ee5 c\u1ee5 th\u1ec3 gi&uacute;p b\u1ea1n h&igrave;nh dung r&otilde; h\u01a1n c&aacute;ch x\u1eed l&yacute; khi ph&aacute;t sinh l\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i.&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong><em>L\u01b0u &yacute;<\/em><\/strong>:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t1.C\u0103n c\u1ee9 \u0111i\u1ec1u 10 &#8211; TT 111\/2013\/TT-BTC TNCN th&igrave; TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c t&iacute;nh 5% tr&ecirc;n t\u1ed5ng s\u1ed1 thu nh\u1eadp \u0111\u01b0\u1ee3c chi tr\u1ea3.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t2. \u0110\u01a1n v\u1ecb chi tr\u1ea3 c&oacute; tr&aacute;ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 cho c\u1ed5 \u0111&ocirc;ng v&agrave; k&ecirc; khai v&agrave;o m\u1eabu 06KK\/TNCN. Thu\u1ebf v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ec9 k&ecirc; khai v&agrave; kh\u1ea5u tr\u1eeb m\u1ed9t l\u1ea7n, kh&ocirc;ng c\u1ea7n quy\u1ebft to&aacute;n.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t3. Tr\u01b0\u1eddng h\u1ee3p l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n g&oacute;p ( kh&ocirc;ng chi tr\u1ea3 ) th&igrave; thu\u1ebf TNCN \u0111\u01b0\u1ee3c t&iacute;nh khi c&aacute; nh&acirc;n \u0111&oacute; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c r&uacute;t v\u1ed1n.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t4. C&ocirc;ng ty TNHH MTV v&agrave; Doanh nghi\u1ec7p t\u01b0 nh&acirc;n, khi c&aacute; nh&acirc;n r&uacute;t l\u1ee3i nhu\u1eadn \u0111\u1ec3 chi d&ugrave;ng, ho\u1eb7c t\u0103ng v\u1ed1n, kh&ocirc;ng ch\u1ecbu thu\u1ebf TNCN.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t5. Trong \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c&aacute;c doanh nghi\u1ec7p b\u1ea1n n&ecirc;n n&oacute;i r&otilde; : Cu\u1ed1i m\u1ed7i n\u0103m t&agrave;i ch&iacute;nh b\u1ed9 ph\u1eadn k\u1ebf to&aacute;n ph\u1ea3i l\u1eadp b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh n\u0103m chuy\u1ec3n t\u1edbi H\u1ed9i \u0111\u1ed3ng th&agrave;nh vi&ecirc;n ( \u0111\u1ed1i v\u1edbi c&ocirc;ng ty TNHH ); \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111&ocirc;ng ( \u0111\u1ed1i v\u1edbi c&ocirc;ng ty c\u1ed5 ph\u1ea7n) \u0111\u1ec3 th&ocirc;ng qua k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m sau \u0111&oacute; c\u0103n c\u1ee9 v&agrave;o \u0111i\u1ec1u l\u1ec7 \u0111\u1ec3 tr&iacute;ch ti\u1ec1n n\u1ed9p thu\u1ebf TNDN n\u0103m, tr&iacute;ch l\u1eadp c&aacute;c qu\u1ef9 ph\u1ea7n c&ograve;n l\u1ea1i m\u1edbi chia cho c&aacute;c c\u1ed5 \u0111&ocirc;ng (ho\u1eb7c c&aacute;c th&agrave;nh vi&ecirc;n ) theo t\u1ef7 l\u1ec7 g&oacute;p v\u1ed1n ban \u0111\u1ea7u.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3098\" height=\"635\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg\" width=\"1195\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg 1195w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-300x159.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-1024x544.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-768x408.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-100x53.jpg 100w\" sizes=\"(max-width: 1195px) 100vw, 1195px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 1<\/strong>: \u0110\u1ea7u n\u0103m K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u1ed1i n\u0103m tr\u01b0\u1edbc\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4212\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 4211=200.000.000\u0111\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 2<\/strong>: Doanh nghi\u1ec7p b\u1ea1n c&oacute; tr&iacute;ch l\u1eadp Qu\u1ef9 d\u1ef1 ph&ograve;ng\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u>Th&ocirc;ng t\u01b0 133<\/u>:&nbsp;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 418 = 10.000.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u>Th&ocirc;ng t\u01b0 200<\/u>&nbsp;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 414: 10.000.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 3<\/strong>: &nbsp;X&aacute;c \u0111\u1ecbnh l\u1ee3i t\u1ee9c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3388: 12.000.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 4<\/strong>: Thu\u1ebf TNCN c\u1ee7a vi\u1ec7c chia l\u1ee3i t\u1ee9c:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3388\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3335: 12.000.000 x 5% = 600.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 5<\/strong>: N\u1ed9p thu\u1ebf TNCN\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3335\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111= 600.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 6<\/strong>: Chi l\u1ee3i t\u1ee9c cho th&agrave;nh vi&ecirc;n\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3388\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111: 12.000.000-600.000= 11.400.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 7<\/strong>: S\u1ed1 ti\u1ec1n c&ograve;n l\u1ea1i\n<\/p>\n<p style=\"text-align: justify;\">\n\t(200.000.000\u0111 &#8211; 10.000.000-12.000.000) = 178.000.000\n<\/p>\n<p style=\"text-align: justify;\">\n\tB\u1ea1n ti\u1ebfp t\u1ee5c treo b&ecirc;n C&oacute; TK 4211=178.000.000\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B\u01b0\u1edbc 8<\/strong>: Tr\u01b0\u1eddng h\u1ee3p d&ugrave;ng c\u1ed5 t\u1ee9c g&oacute;p b\u1ed5 sung v\u1ed1n\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3388&nbsp;\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 411: 12.000,000 x 5% = 600.000 (Thu\u1ebf TNCN=0).\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi c&aacute; nh&acirc;n r&uacute;t v\u1ed1n, ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, k\u1ebf to&aacute;n c\u1ea7n theo d&otilde;i v&agrave; t&iacute;nh thu\u1ebf v\u1ed1n tr&ecirc;n ph\u1ea7n l\u1ee3i nhu\u1eadn ghi t\u0103ng v\u1ed1n n&agrave;y.<br \/>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/3597\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/3597\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" 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heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Facebook, B&ugrave;i V\u0169 Th\u1ea3o Linh B\u1ea1n bi\u1ebft kh&ocirc;ng \u0111a s\u1ed1 k\u1ebf to&aacute;n khi l&agrave;m \u1edf doanh nghi\u1ec7p t\u01b0 nh&acirc;n, c&ocirc;ng ty c\u1ed5 ph\u1ea7n v\u1eeba v&agrave; nh\u1ecf &nbsp; khi ho&agrave;n th&agrave;nh xong BCTC th&igrave; ngh\u0129 l&agrave; xong tr&aacute;ch nhi\u1ec7m. \u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng doanh nghi\u1ec7p &nbsp;c&oacute; l\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>C\u00e1c \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd khi ph\u00e1t sinh l\u1ee3i nhu\u1eadn 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